Page 1 of 3 IRC Handout 02/15/2023

Proprietary Transaction Code Updates (FY 2023) 

1) A195 To record the collection of revenue for non-revolving trust and special funds that were previously 

accrued. 

Comment: See USSGL TC C422 or TC C418 for accrual entry, and USSGL TC A186 (if not accrued.) See TCs 

C454 and C458 for daily inflation or deflation of Treasury Inflation Protected Securities. Also post USSGL 

TC-A123 if authority was previously anticipated. 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 131000 Accounts Receivable 

 Credit 132000 Funded Employment Benefit Contributions Receivable 

 Credit 134000 Interest Receivable - Not Otherwise Classified 

 Credit 134100 Interest Receivable - Loans 

 Credit 134200 Interest Receivable - Investments 

 Credit 134300 Interest Receivable - Taxes 

 Credit 134900 Interest Receivable on Uninvested Funds

2) C109 To record the receipt of previously anticipated collections. 

Comment: See USSGL TC-C108 for unidentified collections. Also post USSGL TC-A123 if authority was 

previously anticipated. See USSGL TCs-A710, A712, A714, and C186 for reimbursable agreement 

transactions. See USSGL TC-C156 for the collection of interest receivable from securities held by a 

nonfiduciary deposit fund. Fiduciary deposit funds would not record a budgetary entry. See TCs C453 and 

C457 for daily inflation or deflation of Treasury Inflation Protected Securities. 

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 131000 Accounts Receivable 

 Credit 132000 Funded Employment Benefit Contributions Receivable 

 Credit 134000 Interest Receivable - Not Otherwise Classified 

 Credit 134100 Interest Receivable - Loans 

 Credit 134200 Interest Receivable - Investments 

 Credit 134300 Interest Receivable - Taxes 

 Credit 134900 Interest Receivable on Uninvested Funds

3) C140 To record the collection of receivables from federal sources. 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 131000 Accounts Receivable 

 Credit 134000 Interest Receivable - Not Otherwise Classified 

 Credit 134100 Interest Receivable - Loans 

 Credit 134200 Interest Receivable - Investments 

 Credit 134300 Interest Receivable - Taxes 

 Credit 134900 Interest Receivable on Uninvested Funds
Page 2 of 3 IRC Handout 02/15/2023

4) C146 To record the collection of previously accrued receivables in a General Fund Receipt Account. 

Comment: Also post D585. For collection of custodial receivables in a General Fund Receipt Account, see 

USSGL TC C-143. 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 131000 Accounts Receivable 

 Credit 134000 Interest Receivable - Not Otherwise Classified 

 Credit 134100 Interest Receivable - Loans 

 Credit 134200 Interest Receivable - Investments 

 Credit 134300 Interest Receivable - Taxes 

 Credit 134400 Interest Receivable on Special Drawing Rights (SDR) 

 Credit 134900 Interest Receivable on Uninvested Funds 

5) C414 To record refund receivables, a downward adjustment to prior-year paid delivered orders, from 

non-federal sources for assets or expenses that do not create budgetary resources until collected. 

Proprietary Entry 

Debit 131000 Accounts Receivable 

 Credit 151100 Operating Materials and Supplies Held for Use 

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use 

 Credit 151600 Operating Materials and Supplies in Development 

Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale 

 Credit 152500 Inventory - Raw Materials 

 Credit 152600 Inventory - Work-in-Process 

 Credit 152700 Inventory - Finished Goods 

6) C134 To record the refunds collected (not previously accrued as receivables) for assets purchased and 

expenses incurred in the current year. 

Budgetary Entry 

Debit 490200 Delivered Orders - Obligations, Paid 

 Credit 461000 Allotments - Realized Resources 

 Credit 462000 Unobligated Funds Exempt From Apportionment 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 151100 Operating Materials and Supplies Held for Use 

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use 

 Credit 151600 Operating Materials and Supplies in Development 

 Credit 152100 Inventory Purchased for Resale 

 Credit 152200 Inventory Held in Reserve for Future Sale 

 Credit 152500 Inventory - Raw Materials 

 Credit 152600 Inventory - Work-in-Process 

 Credit 152700 Inventory - Finished Goods 
Page 3 of 3 IRC Handout 02/15/2023

Proprietary Transaction Code Additions (FY 2023) 

1) C169 To record cash deposited but not confirmed and cash deposits confirmed but not yet recorded to 

the CARS Account Statement, from cash point-of-sales in retail, commissary and/or other reimbursable 

activities from non-federal sources, along with the associated revenue recognition. 

Comment: When the cash deposit is confirmed and recorded to the CARS Account Statement, post TC 

C171 to reclassify to FBwT. 

Reference: See OMB Circular No. A-136 for guidance on Undeposited Collections. See SFFAS 7, Par. 36a 

& 36c for exchange revenue recognition guidance on cash point-of-sale reimbursable activities. 

Budgetary Entry 

None 

Proprietary Entry 

Debit 111000 Undeposited Collections 

 Credit 510000 Revenue from Goods Sold 

 Credit 520000 Revenue from Services Provided 

Credit 590000 Other Revenue 

2) C171 To record cash deposits from point-of-sale activities once the deposits are both confirmed and 

recorded in an entity’s CARS Account Statement balance. 

Comment: Also post TCs A120 & A123 if previously anticipated, or TC A702 if not previously anticipated. 

If cash deposit is not yet confirmed or not yet recorded to the CARS Account Statement, first record TC 

C169. 

Budgetary Entry 

Debit 425200 Reimbursements Earned – Collected From Federal/Non-Federal Exception Sources 

Debit 425400 Reimbursements Earned – Collected From Non-Federal Sources 

Credit 421000 Anticipated Reimbursements 

Proprietary Entry 

Debit 101000 Fund Balance With Treasury 

 Credit 111000 Undeposited Collections